Import Duty & Customs Calculator
Enter your CIF value and duty rates to see Basic Customs Duty, Social Welfare Surcharge, IGST and total landed cost — live, in one screen.
Duty computation breakdown
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Disclaimer: Indicative estimate based on standard customs computation. Actual duty depends on the exact HSN classification, notifications, exemptions, anti-dumping / safeguard duties and valuation rulings. Verify with the ICEGATE / CBIC tariff.
How customs duty is computed
Import duty in India is built up in a fixed order on the assessable (CIF) value. First Basic Customs Duty, then a 10% Social Welfare Surcharge on that BCD, and finally IGST (and any Compensation Cess) on the value including BCD and SWS. The taxes compound — which is why the effective rate is higher than the headline BCD.
Worked example
Take a shipment with a CIF value of ₹1,00,000, a BCD rate of 10% and IGST at 18% (no compensation cess). Here is exactly how the duty stacks up:
Key terms explained
Assessable / CIF value
The base for all customs duty is the CIF value — Cost, Insurance and Freight to the Indian port. Convert foreign invoice value to rupees before applying any rate.
HSN determines the rates
Both the BCD rate and the IGST rate flow from the product's HSN classification. Getting the HSN code right is the single biggest driver of how much duty you pay.
Social Welfare Surcharge
SWS is a flat 10% levied on the BCD amount (not on the goods value). It replaced the old education cess and applies to most tariff lines.
IGST is creditable
Unlike BCD and SWS, the IGST paid at import is available as input tax credit for GST-registered importers — so it is usually a cash-flow cost, not a final cost. BCD and SWS are not creditable.
How is customs duty on an import calculated?
Start from the assessable value, which is CIF — cost, insurance and freight — plus 1% landing charges where applicable. Basic customs duty is applied to that; social welfare surcharge at 10% is charged on the BCD; and IGST is charged on the assessable value plus BCD plus surcharge plus any cess.
Is IGST paid on imports recoverable?
Yes. IGST paid at import is available as input tax credit to a registered importer, subject to the normal conditions. Basic customs duty and the social welfare surcharge are costs and are not creditable.
What decides the rate of basic customs duty?
The HSN classification of the goods read with the customs tariff. Preferential rates may apply under a free trade agreement if you have a valid certificate of origin and satisfy the rules of origin.
What other levies can apply?
Compensation cess on notified goods, anti-dumping or countervailing duty on specified products and origins, agriculture infrastructure development cess on certain items, and safeguard duty where imposed.
Does the exchange rate matter?
Yes. Assessable value is converted using the exchange rate notified by CBIC for the month, not the bank's rate on the day, which is why the duty rarely matches a calculation done at the market rate.
Disclaimer: This tool gives indicative results for general guidance only and is not professional advice. Please verify with a qualified CA before acting on the numbers.